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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 115BAA Amended: Finance Act 2020 Updates Deductions in Chapter VI-A, Excluding Sections 80JJAA and 80M, Effective April 2021.</h1> Section 115BAA of the Income-tax Act is amended by the Finance Act, 2020. In sub-section (2), clause (i), the phrase 'Chapter VI-A under the heading 'C.-Deductions in respect of certain incomes' other than the provisions of section 80JJAA' is replaced with 'Chapter VI-A other than the provisions of section 80JJAA or section 80M.' This amendment takes effect from April 1, 2021.
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